Appellate limitation and condonation under the Finance Act cannot be extended beyond the statutory window despite rectification proceedings.

The appellate limitation under Section 85(3A) of the Finance Act, 1994 permits condonation only within the limited statutory window beyond the initial filing period. A belated appeal filed several months after receipt of the adjudication order cannot be saved by the pendency or rejection of a rectification application, because that does not enlarge the prescribed limitation. The practical effect is that once the outer condonable period expires, the Commissioner (Appeals) lacks power to entertain the appeal, and the appeal remains time-barred.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and whether delay beyond the prescribed period could be condoned under Section 85(3A) of the Finance Act, 1994.

Analysis: The statutory scheme allowed the Commissioner (Appeals) to condone delay only up to one month beyond the initial period for filing the appeal. The appeal was filed several months after receipt of the adjudication order, and the pendency or rejection of a rectification application did not enlarge the statutory limitation. The prescribed period could not be extended beyond the limited condonable window.

Conclusion: The appeal was rightly treated as time-barred, and the delay could not be condoned beyond the statutory limit.

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